The Canada Border Services Agency (CBSA) has published a guide for the commercial importing community. It provides information on how to classify goods imported into Canada. It will help users understand:
- the main elements and role of the Harmonized Commodity Description and Coding System (HS)
- the Customs Tariff
- the tariff classification numbering system
- Legal notes to the HS
- the general rules for the interpretation of the Harmonized System
- resources available to help with tariff classification
Access the guide here: https://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/guide/menu-eng.html.
For additional information, please contact your local Delmar Representative.
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